F.5.(1) E&T/57, dated 4.3.19957 Rajasthan Gazette E.O. Part IV-C dated 4.3.1957. - In exercise of the powers conferred by sub-section (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) the State Government hereby makes the following rules namely:-
1. Short title and commencement. - (1) These rules may be called the Central Sales Tax (Rajasthan) Rules 1957.
(2) They shall come into force on their publication in the Rajasthan Gazette.
2. Definition. - In these rules, unless the context otherwise requires,-

(d) "State Sales Tax Law" means the general sales tax law in force in the area concerned;

(e) "Treasury" means a Government treasury in the State of Rajasthan, and includes a sub-treasury;

(f) references to any authority shall, in relation to the Ajmer area, the Abu area and the Sunel area, be construed as reference to the corresponding authority for that area, if called by a different name; and

(g) words and expressions defined in the Central Act and not defined in these rules have the meanings respectively assigned to them in the Central Act.

[6C. Where the payment of tax or demand or other sum has been made electronically electronically the authorised bank shall generate e-challan in Form CST-5A through a computer network. The authorised bank shall also forward a statement of such e-challan in forms CST-5B to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan. The date of payment for the purposes of these rules shall be the date of deposit generated on the e-challan in Form CST-5A.]

7. Accounts how to be maintained. - (1) Every dealer liable to pay tax under the Central Act shall maintain a true and correct account of his purchases, sales and stocks showing the quantity and value [thereof in Form CST 6.]
(2) Every manufacturer liable to pay tax under the Central Act shall maintain a stock book in respect of raw materials and of finished goods.
[8. Separate accounts for goods taxable at different rates. Every dealer liable to pay tax under the Act shall keep a separate account in respect of goods that are taxable at different rates or exempted under sub-sections (2A) and (5) of section 8.]
9. Tax collected from buyer. - (l) A dealer liable to pay tax under the Central Act and collecting the tax from the buyer in addition to the sale price, shall

(a) issue a cash or credit memo (as the case may be), showing the sale price and sales tax thereon separately, and keep a carbon copy thereof, and

(b) also maintain a separate account in respect of the tax so collected from day to day, mentioning the number and date of the cash or credit memo as the case may be.

(2) The cash or credit memo and its carbon copy so issued or kept shall be issued from a bound book with pages serially numbered.
Preservation of accounts. - All accounts kept under these rules or the Central Act by a dealer, including carbon copies of cash or credit memos and vouchers relating to production, stocks, purchases, sales and deliveries shall be preserved with reasonable care by the dealer for a period of [five years] after the close of the accounting year of the dealer to which they relate.
11. Power of entry, inspection and seizure of books of accounts and documents. - (1) All accounts, registers and other documents pertaining to the business of a dealer, the goods in his possession and his office, shop, godown, factory, vessel or vehicle or any place, in which the business is done, shall be open to inspection of the assessing authority or any [Inspector of the Commercial Taxes Department] authorised by that authority.
(2) Any assessing authority or any such inspector shall have power to enter for the purpose referred to in sub-section (1), any factory, godown, office, shop, or any other place where the books of accounts and other documents, may be kept and may also seize the account books and other documents, furnishing to the dealer a copy of the inventory of books of accounts and documents, so seized:
Provided that no books of accounts or documents will be seized without a written permission from the Commissioner of Sales Tax or any officer authorised by the State Government in this behalf.
12. Power to require production of registration certificate. - (1) Any assessing authority or[Inspector of the Commercial Taxes Department] may, at all reasonable times, require the holder of a registration certificate issued under the Central Act to show it to him and such holder shall be bound to produce such certificate for his inspection.
(2) For the purpose of exercise of the powers conferred by sub-rule (1), the assessing authority, or if so authorised by the assessing authority, in a particular case for reasons to be recorded, the Inspector shall have power to enter any factory, godown, office, shop or other places where the certificate in question ought to be kept under these rules or where such certificate is usually kept.

Note. - These powers are without prejudice to those flowing from section 9(2).

13. Information to be furnished regarding change of business. - If any dealer liable to pay tax under the Central Act,-

(a) sells or otherwise disposes of his business or any part of his business or any place of his business or effects or comes to know of any other change in the ownership of the business; or

(b) discontinues his business, changes his place of business or opens a new place of business; or

(c) changes the name or nature of his business or effects any change in the classes of goods in which he carries on business;

he shall, [within thirty days], inform the assessing authority within whose jurisdiction the place of business may be situated accordingly; and if any such dealer dies, his legal representative shall, in the like manner, inform that authority.
14. List of registered dealers. - (1) A list of dealers registered under the Central Act shall be maintained by each registering authority appointed by the Central Government under sub-section (1) of section 7, which shall be separate from the list of registered dealers maintained under the State Sales Tax Law.
(2) The list shall be prepared in an alphabetical order, and all amendments made from time to time shall be incorporated therein without delay.
(3) The particulars to be contained in such a list shall be the same as those entered in the General Index Register maintained for the purposes of the State Sales Tax Law.
15. Publication of list. - The registering authority shall, every six months, publish the list of registered dealers in his jurisdiction in the Rajasthan Gazette or, where such publication is not practicable, in such other manner as the [Commissioner, Commercial Taxes, Rajasthan], may in each case direct.
16. Sending copy of declaration under section 8(4). - A copy of the declaration mentioned in sub-section (4) of section 8, as furnished to the selling dealer by the registered dealer purchasing in the Form prescribed by rules made by the Central Government under the Act vide rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be sent by post or other wise delivered to the assessing authority [within such time as prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, along with a statement in From CST 11][16A. Every dealer who effects any sale in the course of inter-State trade or commerce shall furnish a statement in Form CST 11[within thirty days from the end of the quarter.][16B. Furnishing of declaration under section 6A. Every dealer who claims that he is not liable to pay tax under the Central Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, shall, deliver portion marked "original" of Form F prescribed under sub-rule (5) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to the assessing authority within the time allowed by sub-rule (7) of rule 12 of the said Rules along with a statement in From CST 12. The dealer shall retain the portion marked 'duplicate' of form 'F' which shall be produced for Inspection when so required by the assessing authority.]
[17. Declaration Forms/Certificates. - (1) A registered dealer, who purchases goods from another registered dealer on payment of tax at the rate applicable under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 for the purpose specified in his certificate of registration, shall retain the counterfoil of the Form 'C' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming concessional rate of tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form 'C' received by him and the portion marked 'duplicate' shall be retained by him.
(2) In the case of a first sale in course of inter-State trade or commerce, a certificate in Form 'E-F prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be issued by the selling dealer. He shall retain the counterfoil of the form with himself and furnish the other two portions marked 'original' and 'duplicate', to the purchasing registered dealer. For the purpose of claiming exemption from tax on subsequent sale under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the selling dealer shall furnish to his assessing authority, -

(a) the portion marked 'original' of the form 'E-I' received by him, from the dealer from whom he purchased the goods; and

(b) the original of Declaration Form 'C' received from the registered dealer to whom he sold the goods, if applicable.

(3) In the case of any subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the certificate in form 'E-II' prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957; shall be used. The transferor shall retain the counterfoil with himself and furnish the portions marked 'original' and 'duplicate' to the registered dealer to whom he affects such subsequent sale. For the purpose of claiming exemption from tax on subsequent sale under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the selling dealer shall furnish to his assessing authority, -

(a) the portion marked 'original' of the form 'E-II' received by him, from the dealer from whom he purchased the goods; and

(b) the original of Declaration Form 'C' received from the registered dealer to whom he sold the goods, if applicable.

(4) Any registered dealer, who receives goods by transfer from outside the State from any other place of his business or from his agent or principal, as the case may be, shall retain the counterfoil of the form 'F' and furnish the other two portions marked 'original' and 'duplicate', to the transferor. The transferor shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'F' along with the evidence of dispatch of goods for the purpose of claiming exemption from tax.
(5) A registered dealer, who purchases goods from another registered dealer for sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall retain the counterfoil of the Form 'H' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. The selling registered dealer shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'H' received by him along with the evidence of export of goods.
(6) A registered dealer, for the purpose of setting up, operation, maintenance manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone Dy the developer of the special economic zone who has been authorized to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf, for purchase of goods of such class or classes of goods as specified in his certificate of registration from another registered dealer, shall retain the counterfoil of the Form T and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming exemption from tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form T received by him and the portion marked 'duplicate' shall be retained by him.
(7) Any official, personnel, consular or diplomatic agent of -

(i) any foreign diplomatic mission or consulate in India; or

(ii) the United Nations or any other international body,

entitled to privileges under any convention or agreement to which India is a party or under any law for the time being in force, purchases goods for himself or for the purposes of such mission, consulate, United Nations or other body shall retain the counterfoil of the Form 'J' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming exemption from tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form 'J' received by him and the portion marked 'duplicate' shall be retained by him.
(8) Declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, may be obtained by the dealer electronically after submitting an initial application to his assessing authority through the Official Website of the Department in the manner as provided therein.
(9) On receipt of such application, the assessing authority, subject to the provisions of sub-rule (10) and subject to compliance of notice issued under sub-section (2) of section 91 of the Rajasthan Value Added Tax Act, 2003, if any, shall grant permission to the dealer to generate declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, electronically through the Official Website of the Department, and intimation of such permission shall be communicated to the dealer through the Official Website of the Department.
(10) The assessing authority shall reject the application submitted under sub-rule (8), where, -

(a) the applicant dealer has failed to comply with an order demanding initial or additional security under sub-section (2A) of section 7 and/or under sub-section (3A) of section 7 of the Central Sales Tax Act, 1956 and/or under section 15 of the Rajasthan Value Added Tax Act, 2003; or

(b) the applicant dealer does not require the declaration Forms or Certificates applied for; or

(c) the applicant dealer has not made proper use of Forms or certificates previously obtained by him; or

(e) the applicant dealer has failed to pay tax or any other sum due under the provisions of the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 within the time prescribed under the said Act; or

(f) the applicant dealer has failed to furnish any return or returns in accordance with the provisions of the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 for the immediately preceding two years; or

(g) the verification of facts and statements made in the application of registration, in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 has not been made,

However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may direct the assessing authority to grant permission under sub-rule (9) subject to such conditions as may be considered necessary.
(11) After grant of permission for generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, the dealer shall submit a subsequent application for generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, through the Official Website of the Department in the manner as provided therein.
(12) After submission of application as provided in sub-rule (11), duly filled in declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, shall be generated through the official website of the Department, subject to the provisions of sub-rule (13).
(13) The system shall not generate Declaration in Form-C or Form- F or Form-I or the Certificates in Form E l or Form E-II or Form-H, as the case may be, where the dealer fails ton -

(ii) pay tax or any other sum due under the provisions of the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 within the time prescribed under the said Act; or

(iii) furnish any return or returns in accordance with the provisions of the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 for the immediately preceding two years;

and he shall be allowed to generate the declaration in Form-C of Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, only after fulfillment of above requirements. However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may dispense with the above requirements, and permit the assessing authority to allow the dealer to generate such forms in such numbers, subject to such conditions and restrictions as may be considered necessary.
(14) Where any dealer, after generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration/certificate mentioned above, and intends to rectify the same, he shall submit an application to his assessing authority within sixty days of the generation of such declaration/certificate, mentioning therein the incorrect particulars or any other information furnished by him, which he wants' to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied with a printed copy of such declaration/certificate, along with an undertaking in the form of an affidavit mentioning therein the particulars of transactions for which the declaration/certificate was generated and the statement that he has not issued the printed copy of such declaration/certificates to any person including selling dealer and in case of any loss to the State exchequer he shall indemnify the same to the State Government along with the interest and penalty, if any. The assessing authority on receipt of such application along with affidavit of undertaking and on being satisfied shall cancel the print out of declaration/certificate submitted by the dealer along with the application and shall keep the application along with cancelled print out of declaration/certificate and undertaking of indemnity on the record of the dealer. The assessing authority shall cancel such declaration/certificate in the system, through the computer network.
(15) No registered dealer who has generated the declaration Form(s) or Certificate (s) through the Official Website of the Department shall either directly or otherwise, transfer the same to any other person except for the lawful purpose.
(16) Every registered dealer shall keep the declaration Form(s) or Certificate (s) generated by him through the Official Website of the Department, in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the officer authorized by the Commissioner in this behalf, and shall issue public notice of such theft, loss or destruction, and take such further action(s) as provided under the Central Sales Tax (Registration & Turnover) Rules, 1957.
(17) Before furnishing declaration Form or Certificate to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall affix his signature in the space provided in the Form for this purpose.
(18) No purchasing dealer shall furnish and no selling dealer shall accept a declaration Form/certificate, which is -

(i) forged or fake, or not generated through the Official Website of the Department; or

(ii) reported stolen, lost or destroyed under sub-rule (16); or

(iii) cancelled under sub-rule (14).

(19) Notwithstanding anything contained above, Declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H for the period prior to 01:04.2011 may be obtained in such manner which was in force in that period.]
[17A. ***].
[17B, 17C, 17D, 17E and 17F ***]

(ii) The certificate shall be issued by officers authorised under clause (b) of sub-section (4) of section 8.

(iii) Before furnishing the certificate to the selling dealer, the authorised officer shall fill in all required particulars in the form and shall affix his usual signature in the space provided in the form for this purpose.

(iv) No other officer shall sign the certificate for or on behalf of the authorised officer, nor shall the authorised officer delegate the authority to sign and issue the certificate to any other officer.

(vi) The selling dealer shall furnish the portion of the certificate marked 'original' received by him, to the assessing authority in the same manner as declaration forms received under rule 17. The assessing authority may at its discretion also direct the selling dealer to produce for inspection the portion of the certificate marked 'duplicate'.

(vii) The procedure for the custody of certificates, report and notification of any forms lost, stolen or destroyed and allied matters shall mutatis mutandis be the same as [those] in respect of Declarations Forms:

Provided that no security shall be required in respect of a certificate lost, destroyed or stolen.]
[17C. Certificate to be furnished under section 6 (2). - (i) In the case of a first sale [in the course of inter-State trade or commerce], a certificate in Form 'E-I' prescribed under sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, will be issued by the selling dealer or, as the case may be, the transferor to the registered dealer to whom he effects the sale. Before furnishing the certificate to such a purchasing dealer, he or any person authorised by him in this behalf, will fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for this purpose. He will then retain the counterfoil of the form with himself and furnish the other two portions marked 'original' and 'duplicate', to the purchasing registered dealer. For the purpose of claiming exemption from tax of his subsequent sale under sub-section (2) of section 6, the purchasing dealer who effects a subsequent sale to another registered dealer by transfer of documents of title to the goods, shall furnish to the assessing authority, (i) the portion marked 'original' of the form 'E-I' received by him, from the dealer from whom he purchased the goods, and (ii) the original of Declaration Form 'C received from the registered dealer to whom he sold the goods.

(ii) In the case of a first subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in section 6 (2) (a) or the second or subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in section 6 (2) (b), the certificate in form 'E-II' prescribed under sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be used. The transferor shall fill in the required particulars of this form and affix his signature in the space provided in it and shall retain the counterfoil with himself and furnish the portions marked 'original' and 'duplicate' to the registered dealer to whom he effects such a subsequent sale.

To claim exemption under section 6(2) of the Act, the purchasing registered dealer, at this link in the chain of sales, who makes a further subsequent sale by transfer of documents of title to the goods, will furnish to the assessing authority the portion marked 'Original' of the Form 'E-II' along with the original of declaration Form 'C' received from the registered dealer to whom he sold the goods.

[(iiA)] For all other subsequent sales to registered dealers effected by transfer of documents of title to the goods, certificates in Form 'E-II' will be used by the respective transferors in the chain."

(iii) In all cases in which a certificate in form 'E-I' or 'E-II' is exchanged, the certificate shall be accompanied by a Declaration Form 'C' received from the purchasing dealer to whom the goods have been sold in that transaction of sale.

(iv) In cases in which certificates in form 'E-I' or 'E-II' are required to be submitted to the assessing authority to claim exemption under section 6 (2) the certificates may be submitted by the registered dealer concerned at any time before his final assessment.

(vii) The assessing authority may, in his discretion, require the registered selling dealer to produce for inspection the portion marked "duplicate" in the certificate in Form 'E-I' or 'E-II'.

(viii) No registered dealer shall give nor shall a registered dealer accept, any certificate in Form 'E-I' or Form 'E-II', except in a form obtained on application from the assessing authority and not declared obsolete and invalid by the [Commissioner, Commercial Taxes].

18. Declaration in case of Families, Firms, Associations etc. - In the case of a Hindu undivided family, association, club, society, firm or company which is liable to pay tax under the Central Act, or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person and is in respect of any such business, so liable, a declaration shall be furnished in Form CST 2 to the assessing authority.
[19. Offences and penalties. - Any person contravening any provision of these rules shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing one with a fine which may extend to fifty rupees for every day during which the offence continues.]
20. Who may appear before Sales Tax Authorities. - Any person, who is for the time being entitled to appear on behalf of the dealer before a Sales Tax Authority in proceedings under the State Sales Tax Law, may appear on behalf of such dealer in proceedings before any authority under the Central Act.
21. Assessment, collection and enforcement of payment of tax. - Except as otherwise provided in the Central Act or these rules, assessment, collection and enforcement of payment of tax under the Central Act, shall be done in the same manner as under the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.
22. Appeals, reviews, revisions, references etc. - Appeals, reviews, revisions and references relating to the assessment, collection and enforcement of payment of tax under the Central Act shall be governed by the same provisions as are applicable for the purposes of the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.
[22A. (1) The memorandum of appeal under sub-section (3H) of section 7 shall be in form CST 14 and shall be accompanied by proof of having furnished the security or additional security as required by the order appealed against.
(2) Court fee stamps of rupees twenty five shall be affixed on the memorandum of appeal.
(3) The appeal shall lie to the appellate authority appointed under the Rajasthan Sales Tax Act, 1954 to hear appeals against orders passed under that Act.
(4) The manner in which an appeal shall be preferred and the procedure to be followed in hearing such appeals shall be the same as is prescribed for appeals under the Rajasthan Sales Tax Act, 1954.]
23. Penalties and compounding of offences. - Penalties and compounding of offences with reference to the assessment, collection and enforcement of payment of tax under the Central Act, shall be governed by the same provisions as are applicable for the purposes of the State Sales Tax Law, vide sub-section (2) of Section 9 of the Central Act.